700 NON-INSTRUCTIONAL OPERATIONS AND BUSINESS SERVICES

700 PURPOSE OF NON-INSTRUCTIONAL AND BUSINESS SERVICES

This series of the Board policy manual is devoted to the goals and objectives for the District's non-instructional services and business operations that assist in the delivery of the education program.  These non-instructional services include, but are not limited to, transportation, the school lunch program, and child care.  The Board, as it deems necessary, will provide additional non-instructional services to support the education program.  It is the goal of the Board to provide non-instructional services, to conduct its business operations, and to use public funds in an efficient manner.

 

Approved   February 8, 1999                               

Reviewed   May 12, 2008

Revised June 10, 2015

701 FINANCIAL ACCOUNTING SYSTEM

Uploaded Files: 

701.1 DEPOSITORY OF FUNDS

Each year at its annual meeting, the Board will designate by resolution the name and location of the Iowa located financial depository institution or institutions to serve as the official school district depository or depositories.  The maximum deposit amount to be kept in the depository will be stated in the resolution.  The amount stated in the resolution must be for all depositories and include all of the District's funds. 

 

It is the responsibility of the Board Secretary to include the resolution in the minutes of the meeting.

 

 

Approved February 8, 1999                                    

Reviewed   May 12, 2008

Revised June 10, 2015

701.2 TRANSFER OF FUNDS

When the necessity for a fund has ceased to exist, the balance may be transferred to another fund or account by Board resolution.  District monies received without a designated purpose may be transferred in this manner.  School district monies received for a specific purpose or upon vote of the people may only be transferred, by Board resolution when the purpose for which the monies were received has been completed.  Voter approval is required to transfer monies to the general fund from the capital projects fund and debt service fund.

 

 

Approved February 8, 1999                                 

Reviewed   May 12, 2008

Revised June 10, 2015

701.3 FINANCIAL RECORDS

Financial records of the District are maintained in accordance with generally accepted accounting principles (GAAP) as required or modified by law.  District monies are received and expended from the appropriate fund and/or account.  The funds and accounts of the District will include, but not limited to:

 

Governmental fund type:

  • General fund
  • Special revenue fund
    • Management levy fund
    • Physical plant and equipment levy fund
    • Public education and recreation levy fund
    • Student activity fund
  • Capital projects fund
  • Debt service fund
  • State penny sales tax fund

 

Proprietary fund type:

  • Enterprise fund
    • School nutrition fund
    • Child care fund
  • Internal service fund

 

Fiduciary funds:

  • Trust or agency funds
    • Expendable trust funds
    • Nonexpendable trust funds
    • Agency funds
    • Pension trust funds

 

Account groups:

  • General fixed assets account group
  • General long-term debt account group

 

As necessary the board may, by board resolution, create additional funds within the governmental, proprietary and fiduciary fund types.  The resolution shall state the type of fund, name of the fund and purpose of the fund.

 

The general fund is used primarily for the education program.  Special revenue funds are used to account for monies restricted to a specific use by law.  Proprietary funds account for operations of the school district operated similar to private business, and they account for the costs of providing goods and services provided by one department to other departments on a cost reimbursement basis.  Fiduciary funds are used to account for monies or assets held by the school district on behalf of, or in trust for,

another entity.  The account groups are the accounting records for fixed assets and long-term debt.  

 

Approved May 12, 2008                                       

Reviewed June 10, 2015

 

701.4 GOVERNMENTAL FUND BALANCES

General

 

The Board strives to maintain adequate fund balances and reserves in order to:

  • Provide sufficient cash flow for daily financial needs;
  • Secure and maintain investment-grade bond ratings;
  • Offset significant economic downturns or revenue shortfalls; and
  • Provide funds for unforeseen expenditures related to emergencies.
  •  

Reporting Fund Balances

 

The Board shall engage in accounting and financial reporting procedures in compliance with the Governmental Accounting Standards Board’s Statement No. 54 (“GASB 54”).

 

Pursuant to GASB 54, governmental fund balances shall be identified for purposes of reporting as one of the following types of funds:

 

1.            “Nonspendable”- fund balances that can never be spent because the balances are either not in spendable form because they cannot currently be spent or cannot ever be spent (i.e., supply inventory funds, prepaid items, long-term loans receivables (including from loans to other funds of the District) and non-financial assets held for resale) or the District is legally or contractually required to maintain the balances in-tact (i.e., principal of an endowment fund).

 

2.            “Restricted”- fund balances that can be used only for the specific purposes permitted in externally enforceable legal restrictions, including, but not limited to, the constitution, enabling legislation or external resource providers (i.e., PPEL funds, Debt Service funds, Capital Project funds, state grant carryover funds).

 

3.            “Committed”- fund balances that can be used only for the specific purposes determined by a formal action of the Board.

 

4.            “Assigned”- fund balances that are constrained by the District’s intent to use the funds for specific purposes determined by the Board and/or designee, but which are neither restricted nor committed (i.e., funds for book fairs or field trips that are within the general fund).

 

5.            “Unassigned”- fund balances that have not been restricted, committed or assigned (i.e., residual classification for the general fund or a deficit balance from overspending for specific purposes for which amounts have been restricted, committed or assigned for other funds).

 

Governmental fund balances shall first be distinguished based upon whether the fund balance is nonspendable, as defined above, and then shall be distinguished based upon whether the fund balance is restricted, classified, assigned or unassigned, all as defined above. 

 

Governmental fund balances shall be identified at the highest category of identification possible, regardless of whether the fund balance also fits into a lower category of identification (i.e., a PPEL fund balance should be reported as “restricted,” even if a separate Board action “committed” a portion of the PPEL fund balance to a specific purpose).

 

Authority to Commit or Assign Fund Balances

 

The Board shall have the authority to determine whether a governmental fund balance in the District’s general fund is committed and/or assigned, both as defined above.  The Board shall take formal board action prior to committing a fund balance.  The Board shall approve by a majority vote the commitment of a fund balance, and shall approve by a two-thirds vote the removal of the commitment of a fund balance.  The Board delegates to the [superintendent and/or the Board secretary] the authority to assign a fund balance in the District’s general fund to be used for a specific purpose.

 

Spending Fund Balances

 

Pursuant to GASB 54, the District shall spend and/or reduce governmental fund balances in the following order: restricted fund balance, committed fund balance, assigned fund balance and unassigned fund balance.

 

 

Approved June 10, 2015                                                                                                

 

701.5 INTANGIBLE ASSETS

I.        Definition of Intangible Assets

 

A.       Intangible Assets

 

Intangible assets are assets that are:

 

(1)      Identifiable – Either the assets:

(a)      Can be separated or divided from the District and sold, transferred, licensed, rented or exchanged; or

(b)      Arose from some legal right (i.e., a contractual right), regardless of whether those rights are separable or dividable;

(2)      Lacking physical substance;

(3)      Non-financial in nature – The assets are not in a monetary form, such as cash or investment securities; and

(4)      Possessing a useful life that extends beyond a single financial reporting period.[1]

 

Examples of intangible assets include the following:

 

(1)      Easements or land use rights (i.e., water rights, timber rights and mineral rights);

(2)      Patents, trademarks and copyrights; and

(3)      Computer software or websites that are purchased, licensed, or internally generated.

 

Examples of assets that are not intangible assets for purposes of this Policy include only the following:

 

(1)      Assets acquired or created primarily for purposes of obtaining income or profit, as these are considered investment assets;

(2)      Assets from capital lease transactions reported by lessees, except licensing agreements to lease commercially available computer software; and

(3)      Goodwill established or created between the District and another entity.

 

          B.      Outlays Associated with Internally Generated Intangible Assets

 

Intangible assets that are generated or created internally likely have outlay expenses associated with the generation or creation.  Intangible assets are considered to be generated or created internally if they are:

 

(1)      Created by the District;

(2)      Created by a third-party contracted by the District; or

(3)      Acquired by the District from a third-party and require more than minimal incremental effort on the part of the District to begin to achieve the expected level of service capacity.

 

C.      Outlays Associated with Internally Generated Computer Software

 

Computer software that is generated or created internally likely has outlay expenses associated with the generation or creation.  Computer software is considered to be generated or created internally if it is:

 

(1)          Developed by the District;

(2)          Developed by a third-party contracted by the District; or

(3)      Commercially available software acquired, purchased or licensed by the District from a third-party that is modified using more than minimal incremental effort before being put into operation.

 

II.       Measuring of Intangible Assets

 

A.       Threshold for Capitalization of Intangible Assets

 

The District shall adopt an intangible asset capitalization threshold policy to govern the amount at and above which intangible assets must be reported in the District’s annual reporting statements and audits.  More specifically, the policy shall provide a threshold to be applied to individual intangible assets and shall prohibit the aggregation of items, including intangible assets and outlays, to meet the threshold.[2]  The policy shall be approved by the Board of Education prior to its adoption.

 

[Note: The District’s policy regarding intangible asset capitalization threshold should generally be designed to capture eighty percent (80%) of the total cost of the District’s intangible assets.  Therefore, prior to creating a policy regarding intangible asset capitalization threshold, the District must know the total value of its intangible assets.]

 

B.           Recognition of Intangible Assets

 

The District shall record individual intangible assets exceeding the threshold amount outlined in the District’s intangible asset capitalization threshold policy as follows:

 

(1)          Intangible assets received in an exchange transaction or purchased shall be recorded at actual historical cost, which includes direct costs, and excludes indirect costs;       

(2)          Intangible assets in the form of business activities and enterprise funds received in an exchange transaction or purchased shall be recorded at actual historical cost, which includes direct costs, specifically capitalized interest and ancillary charges, and excludes indirect costs; and

(3)          Intangible assets received in a non-exchange transaction or donated shall be recorded at estimated fair market value at the time of acquisition, which requires implementation of a rational method to determine or estimate the value at which the asset could be exchanged between willing parties not involved in a forced sale.

(4)          Intangible assets reported retroactively[3] shall be recorded at actual historical cost,[4] regardless of whether the asset is fully amortized prior to June 30, 2009.  If an intangible asset reported retroactively is fully amortized prior to June 30, 2009, the District shall record the value of the intangible asset separately from the value of the amortization.

 

III.      Accounting for Intangible Assets

 

A.       Intangible Assets

 

Intangible assets exceeding the threshold shall be accounted for as capital assets.  Therefore, all financial requirements concerning capital assets, including, but not limited to, all accounting and reporting requirements, such as those associated with recognition, measurement, presentation and disclosure, shall be followed.

 

B.      Outlays Associated with Internally Generated Intangible Assets

 

Outlays from internally generated intangible assets exceeding the threshold shall not be accounted for as capital assets until they are identifiable and the “specified conditions criteria” have occurred (see below).  Outlays exceeding the threshold not meeting these requirements and/or incurred prior to these criteria occurring shall be accounted for as an expense when the expense is incurred.

 

Outlays from internally generated intangible assets exceeding the threshold shall be accounted for as capital assets if they occur after such time as:

 

(1)          The assets are identifiable – See the definition outlined in Section I of this Policy; and

(2)          The “specified conditions criteria” have occurred, as follows:

(a)      Determination of the specific objective of the project and the nature of the service capacity that is expected to be provided by the intangible asset upon completion of the project;

(b)      Demonstration of the technical or technological feasibility for completing the project so that the intangible asset will provide its expected service capacity; and

(c)      Demonstration of the current intention, ability, and presence of effort to complete or, in the case of a multiyear project, continue development of the intangible asset.

 

C.      Outlays Associated with Internally Generated Computer Software

 

Outlays from internally generated computer software developed by the District or by a third-party contracted by the District exceeding the threshold shall be accounted for as follows:

 

(1)      During the preliminary project stage, all outlays exceeding the threshold shall be accounted for as an expense when the expense is incurred.  The preliminary project stage involves the conceptual formulation and evaluation of alternatives, the determination of the existence of needed technology and the final selection of alternatives for development of the software.

(2)      During the application development stage, outlays that occur before the specified conditions criteria have occurred and exceed the threshold shall be accounted for as an expense when the expense is incurred; outlays that occur after the specified conditions criteria have occurred[5] and exceed the threshold[6] shall be accounted for as capital assets; and outlays that occur after the computer software is substantially complete and operational and exceed the threshold shall be accounted for as an expense when the expense is incurred.  The application development stage involves the design of the chosen path, including, but not limited to the purchase of the software or license;[7] the software configuration and the software interfaces; the coding; the installation to hardware; the testing; any minor modifications made to the software before it is placed into operation;[8] and the data conversion, if such was deemed necessary in order to make the software operational.

(3)      During the post-implementation and operation stage, all outlays exceeding the threshold shall be accounted for as an expense when the expense is incurred.  The post-implementation and operation stage includes the data conversion, if such was not deemed necessary during the application development stage in order to make the software operational; the application training; and the software maintenance.

 

Outlays from internally generated computer software extensively modified by the District or by a third-party contracted by the District exceeding the threshold shall be accounted for as follows:

 

(1)      All outlays from the modification of computer software exceeding the threshold shall be accounted for as capital assets if the one of the following conditions exist:

(a)      The modification causes an increase in the functionality of the software (the software is able to perform tasks that it was previously incapable of performing);

(b)      The modification causes an increase in the efficiency of the software (the software offers an increased level of service without the need for an increased performance of tasks); or

(c)      The modification extends the estimated useful life of the software.

(2)      All outlays from the modification of computer software exceeding the threshold shall be accounted for as an expense when the expense is incurred if none of the above conditions exists.

 

IV.     Amortization of Intangible Assets

 

In amortizing an intangible asset that is capitalized because it exceeds the threshold and meets the requirements above,[9] the following general rules shall apply:

 

(1)      The useful life of an intangible asset generally shall be estimated.  Therefore, the intangible asset has a determinable useful life, even if it must be estimated, and shall be amortized using the straight-line method.

(2)      The useful life of an intangible asset that arises from and is limited by contractual or other legal rights shall not exceed the period of the intangible asset’s service capacity provided under the contract or other legal provision.  Therefore, the intangible asset has a determinable useful life, even if it must be estimated, and shall be amortized using the straight-line method.

(3)      The useful life of an intangible asset that is not limited by any legal, contractual, regulatory, technological or other factors shall be indefinite.  Therefore, the intangible asset has no determinable useful life and shall not be amortized.

In considering changes in circumstances that affect the amortization of an intangible asset, the following rules shall apply:

 

(1)      An intangible asset that arises from and is limited by contractual or other legal rights shall take into consideration contract renewal periods for purposes of determining its useful life and its amortization schedule only if the following requirements are met:

(a)      There is evidence that the District will seek and be able to achieve contract renewal; and

(b)      The anticipated outlay for contract renewal is nominal in relation to the level of service capacity obtained by the contract renewal.

(2)      An intangible asset that was once not limited by any legal, contractual, regulatory, technological or other factors, but now is limited by such factors due to changes in conditions, shall be tested for impairment[10] because the expected duration of the useful life of the asset has changed, and then the following rules shall apply:

(a)      If an impairment is determined not to exist, the intangible asset has a determinable useful life and shall be amortized using the straight-line method.

(b)      If an impairment is determined to exist, the following must occur:

(i)       The loss due to the impairment shall be accounted for as a loss;

(ii)      The intangible asset has a useful life that must be estimated and is determinable; and

(iii)     The carrying value, or the value remaining after accounting for the impairment, shall be amortized using the straight-line method over the remaining estimated useful life.

 

V.      Selling or Disposing of Intangible Assets

 

In selling or disposing of intangible assets, the District shall calculate and report a gain or loss on the sale or disposal.  The gain or loss shall be calculated by subtracting the net book value, which consists of the historical cost less any accumulated amortization, from the net amount realized on the sale or disposal.

 

VI.     Application of Policy

 

The requirements of this Policy shall apply to all financial statements covering periods beginning after June 30, 2009.

 

The requirements of this Policy shall apply retroactively to intangible assets that were in existence from July 1, 1980, through June 30, 2009.[11]  However, the following intangible assets shall not be retroactively reported as capital assets:

(1)      Intangible assets considered to have an indefinite useful life as of June 30, 2009;

(2)      Intangible assets considered to be internally generated as of June 30, 2009;

(3)      Outlays from internally generated computer software incurred in the application development stage on or prior to June 30, 2009;[12]

(4)      Any intangible asset held by a “Phase 3” District, characterized as such for purposes of implementing GASB Statement 34.  [Note: The District needs to include a specific statement regarding whether the District was classified as “Phase 3” for purposes of implementing GASB Statement 34.]

[Note: This effectively means that the District, which is on an accrual basis of accounting, will be required to restate its beginning net assets, fund balances, or fund net assets in order to fully report, as of July 1, 2009, the beginning of fiscal year 2010, the appropriate value and amortization of certain intangible assets that were in existence from July 1, 1980 to June 30, 2009.]

 



[1] This requirement also applies to an intangible asset in the form of a computer software license purchased or renewed, and the useful life must extend beyond a single reporting period in order for the computer software license to be capitalized.

 

[2] With intangible assets in the form of computer software licenses purchased or renewed, each individual license must be accounted for separately and all licenses cannot be aggregated for purposes of measuring wither the assets have exceeded the threshold.

[3] Reference Section VI of this Policy for the retroactive reporting of intangible assets.

 

[4] If actual historical cost cannot be determined for intangible assets acquired prior to June 30, 2009, due to lack of sufficient records, estimated historical cost shall be used.

 

[5] The specified conditions criteria are considered to be met for internally generated computer software developed by the District or a third-party contracted by the District when the preliminary project stage is complete and the Board authorizes and/or commits to funding the development of new computer software.

[6] In determining whether the outlays exceed the threshold, each outlay shall be accounted for separately and no outlay shall be aggregated with any other outlay for purposes of measuring wither the outlays have exceeded the threshold.  For example, the initial purchase of the computer software or license and the modifications made to the computer software or license should be accounted for separately and should not be aggregated for purposes of measuring wither the outlays have exceeded the threshold.

[7] The purchase of the computer software or license shall be treated as an outlay that shall be capitalized.

[8] Making minor modifications to the computer software or license shall be treated as an outlay that shall be capitalized.

 

[9] This includes intangible assets that were in existence from July 1, 1980, through June 30, 2009, and must be retroactively reported.

[10] Internally generated intangible assets and computer software commonly experience impairment with development stoppage, including, but not limited to, stoppage of development of computer software due to changes in the priorities of management.

 

[11] This includes computer software purchased prior to June 30, 2009, that is currently still in use.

[12] Reference Section III, Subsection C of this Policy for the accounting of outlays from internally generated computer software incurred in the application development stage after June 30, 2009.

 

 

701.6 - Post-Issuance Compliance Policy

Code 701.6

SIGOURNEY COMMUNITY SCHOOL DISTRICT

POST-ISSUANCE COMPLIANCE POLICY FOR

TAX-EXEMPT OBLIGATIONS

            1.         Compliance Coordinator:

a)         The Business Manager ("Coordinator") shall be responsible for monitoring post-issuance compliance.

b)         The Coordinator will maintain a copy of the transcript of proceedings in connection with the issuance of any tax-exempt obligations.  Coordinator will obtain such records as are necessary to meet the requirements of this policy.

c)         The Coordinator shall consult with bond counsel, a rebate consultant, financial advisor, IRS publications and such other resources as are necessary to understand and meet the requirements of this policy.

d)         Training and education of Coordinator will be sought and implemented upon the occurrence of new developments and upon the hiring of new personnel to implement this policy.

            2.  Financing Transcripts.  The Coordinator shall confirm the proper filing of an 8038 Series return, and maintain a transcript of proceedings for all tax-exempt obligations issued by the Sigourney Community School District (the "District") including but not limited to all tax-exempt bonds, notes and lease-purchase contracts.  Each transcript shall be maintained until eleven (11) years after the tax-exempt obligation it documents has been retired.  Said transcript shall include, at a minimum:

 

            a)         Form 8038s;

            b)         minutes, resolutions, and certificates;

            c)         certifications of issue price from the underwriter;

            d)         formal elections required by the IRS;

            e)         trustee statements;

            f)         records of refunded bonds, if applicable;

            g)         correspondence relating to bond financings; and

            h)         reports of any IRS examinations for bond financings.    

            3.  Proper Use of Proceeds.  The Coordinator shall review the resolution authorizing issuance for each tax-exempt obligation issued by the District, and that the District shall:

a)         obtain a computation of the yield on such issue from the District's financial advisor; 

b)         create a separate Project Fund (with as many sub-funds as shall be necessary to allocate proceeds among the projects being funded by the issue) into which the proceeds of issue shall be deposited;

c)         review all requisitions, draw schedules, draw requests, invoices and bills requesting payment from the Project Fund;

d)         determine whether payment from the Project Fund is appropriate, and if so, make payment from the Project Fund (and appropriate sub-fund if applicable);

e)         maintain records of the payment requests and corresponding records showing payment;

f)         maintain records showing the earnings on, and investment of, the Project Fund;

g)         ensure that all investments acquired with proceeds are purchased at fair market value;

h)         identify bond proceeds or applicable debt service allocations that must be invested with a yield-restriction and monitor the investments of any yield-restricted funds to ensure that the yield on such investments does not exceed the yield to which such investments are restricted;

i)          maintain records related to any investment contracts, credit enhancement transactions, and the bidding of financial products related to the proceeds;

            4.  Timely Expenditure and Arbitrage/Rebate Compliance.  The Coordinator shall review the Tax-Exemption Certificate (or equivalent) for each tax-exempt obligation issued by the District and the expenditure records provided in Section 2 of this policy, above, and shall:

a)         monitor and ensure that proceeds of each such issue are spent within the temporary period set forth in such certificate;

b)         if the District does not meet the "small issuer" exception for said obligation, monitor and ensure that the proceeds are spent in accordance with one or more of the applicable exceptions to rebate as set forth in such certificate;

c)         not less than 60 days prior to a required expenditure date confer with bond counsel and a rebate consultant if the District will fail to meet the applicable temporary period or rebate exception expenditure requirements of the Tax-Exemption Certificate; and

d)         in the event the District fails to meet a temporary period or rebate exception:

i.          procure a timely computation of any rebate liability and, if rebate is due, file a Form 8038-T and arrange for payment of such rebate liability;

ii.         arrange for timely computation and payment of "yield reduction payments" (as such term is defined in the Code and Treasury Regulations), if applicable.

            5.  Proper Use of Bond Financed Assets.  The Coordinator shall: 

a)         maintain appropriate records and a list of all bond financed assets.  Such records shall include the actual amount of proceeds (including investment earnings) spent on each of the bond financed assets;

b)         with respect to each bond financed asset, the Coordinator will monitor and confer with bond counsel with respect to all proposed:

             i.         management contracts,

             ii.        service agreements,

            iii.        research contracts,

            iv.        naming rights contracts,

             v.        leases or sub-leases,

            vi.        joint venture, limited liability or partnership arrangements,

            vii.       sale of property; or

            viii.      any other change in use of such asset;

c)         maintain a copy of the proposed agreement, contract, lease or arrangement, together with the response by bond counsel with respect to said proposal for at least three (3) years after retirement of all tax-exempt obligations issued to fund all or any portion of bond financed assets; and

d)         In the event the District takes an action with respect to a bond financed asset, which causes the private business tests or private loan financing test to be met, the Coordinator shall contact bond counsel and ensure timely remedial action under IRS Regulation Sections 1.141-12.

            6.  General Project Records.  For each project financed with tax-exempt obligations, the Coordinator shall maintain, until three (3) years after retirement of the tax-exempt obligations or obligations issued to refund those obligations, the following:

            a)         appraisals, demand surveys or feasibility studies,

            b)         applications, approvals and other documentation of grants,

            c)         depreciation schedules,

            d)         contracts respecting the project.

            7.  Advance Refundings. The Coordinator, shall be responsible for the following current, post issuance and record retention procedures with respect to advance refunding bonds:

a)         Identify and select bonds to be advance refunded with advice from internal financial personnel, and a financial advisor;

b)         The Coordinator shall identify, with advice from the financial advisor and bond counsel, any possible federal tax compliance issues prior to structuring any advance refunding;

c)         The Coordinator shall review the structure with the input of the financial advisor and bond counsel, of advance refunding issues prior to the issuance to ensure (i) that the proposed refunding is permitted pursuant to applicable federal tax requirements if there has been a prior refunding of the original bond issue; (ii) that the proposed issuance complies with federal income tax requirements which might impose restrictions on the redemption date of the refunded bonds; (iii) that the proposed issuance complies with federal income tax requirements which allow for the proceeds and replacement proceeds of an issue to be invested temporarily in higher yielding investments without causing the advance refunding bonds to become "arbitrage bonds"; and (iv) that the proposed issuance will not result in the issuer's exploitation of the difference between tax exempt and taxable interest rates to obtain an financial advantage nor overburden the tax exempt market in a way that might be considered an abusive transaction for federal tax purposes.

d)         The Coordinator shall collect and review data related to arbitrage yield restriction and rebate requirements for advance refunding bonds. To ensure such compliance, the Coordinator shall engage a rebate consultant to prepare a verification report in connection with the advance refunding issuance. Said report shall ensure said requirements are satisfied.

e)         The Coordinator shall, whenever possible, purchase SLGS to size each advance refunding escrow. The financial advisor shall be included in the process of subscribing SLGS. To the extent SLGS are not available for purchase, the Coordinator shall, in consultation with bond counsel and the financial advisor, comply with IRS regulations.

f)         To the extent as issuer elects to the purchase a guaranteed investment contract, the Coordinator shall ensure, after input from bond counsel, compliance with any bidding requirements set forth by the IRS regulations.

g)         In determining the issue price for any advance refunding issuance, the Coordinator shall obtain and retain issue price certification by the purchasing underwriter at closing.

h)         After the issuance of an advance refunding issue, the Coordinator shall ensure timely identification of violations of any federal tax requirements and engage bond counsel in attempt to remediate same in accordance with IRS regulations.

            8.  Continuing Disclosure.      The Coordinator shall assure compliance with each continuing disclosure certificate and annually, per continuing disclosure agreements, file audited annual financial statements and other information required by each continuing disclosure agreement.  The Coordinator will monitor material events as described in each continuing disclosure agreement and assure compliance with material event disclosure.  Events to be reported shall be reported promptly, but in no event not later than ten (10) Business Days after the day of the occurrence of the event.  Currently, such notice shall be given in the event of:

            a)         Principal and interest payment delinquencies;

            b)         Non-payment related defaults, if material;

            c)         Unscheduled draws on debt service reserves reflecting financial difficulties;

            d)         Unscheduled draws on credit enhancements relating to the bonds reflecting financial difficulties;

            e)         Substitution of credit or liquidity providers, or their failure to perform;

            f)         Adverse tax opinions, the issuance by the Internal Revenue Service of proposed or final determinations of taxability, Notices of Proposed Issue (IRS Form 5701-TEB) or other material notices or determinations with respect to the tax-exempt status of the bonds, or material events affecting the tax-exempt status of the bonds;

            g)         Modifications to rights of Holders of the Bonds, if material;

            h)         Bond calls (excluding sinking fund mandatory redemptions), if material, and tender offers;

            i)          Defeasances of the bonds;

            j)          Release, substitution, or sale of property securing repayment of the bonds, if material;

            k)         Rating changes on the bonds;

            l)          Bankruptcy, insolvency, receivership or similar event of the Issuer;

            m)        The consummation of a merger, consolidation, or acquisition involving the Issuer or the sale of all or substantially all of the assets of the Issuer, other than in the ordinary course of business, the entry into a definitive agreement to undertake such an action or the termination of a definitive agreement relating to any such actions, other than pursuant to its terms, if material; and

            n)         Appointment of a successor or additional trustee or the change of name of a trustee, if material.

Approved: June 8, 2016__

701.7 - Meal Balance Policy

Uploaded Files: 

702 CASH IN SCHOOL BUILDINGS

The amount of cash that may be kept in the school building for any one day shall be sufficient for that day's operations.  Funds raised by students shall be kept in the central office for a maximum of one day and then deposited in the student activity fund.

 

A minimal amount of cash is kept in the central administration office at the close of the day.  Excess cash shall be deposited in the authorized depository of the school District.

 

 

Approved February 8, 1999                                 

Reviewed   May 12, 2008

Revised June 10, 2015

703 BUDGET

703.1 BUDGET PLANNING

Prior to certification of the budget, the Board will review the projected revenues and expenditures for the District and make adjustments where necessary to carry out the education program within the revenues projected.

 

A budget for the District is prepared annually for the Board's review.  The budget will include the following:

 

  • the amount of revenues from sources other than taxation;
  • the amount of revenues to be raised by taxation;
  • an itemization of the amount to be spent in each fund; and,
  • a comparison of the amount spent and revenue received in each fund for like purposes in the two prior fiscal years.

 

It is the responsibility of the Superintendent/Business Manager to prepare the budget for review by the Board prior to the April 15 deadline each year.

 

Prior to the adoption of the proposed budget by the Board, the public is apprised of the proposed budget for the District.  Prior to the adoption of the proposed budget by the Board, members of the District community will have an opportunity to review and comment on the proposed budget.  A public hearing for the proposed budget of the Board is held each year in sufficient time to file the adopted budget no later than April 15.

 

The proposed budget filed by the Board with the Board Secretary and the time and place for the public hearing on the proposed budget is published in a newspaper designated for official publication in the District.  It is the responsibility of the Board Secretary to publish the proposed budget and public hearing information at least ten days prior to the public hearing.

 

The Board will adopt and certify a budget for the operation of the District to the county auditor by April 15.  It is the responsibility of the Board Secretary to file the adopted and certified budget with the county auditor and other proper authorities.

The Board may amend the budget for the fiscal year in the event of unforeseen circumstances.  The amendment procedures will follow the procedures for public review and adoption of the original budget by the Board outlined in these policies.

 

 

Approved   February 8, 1999                                

Reviewed   May 12, 2008

Revised June 10, 2015

704 REVENUE

704.1 INVESTMENTS

District funds in excess of current needs are invested in compliance with this policy.  The goals of the District's investment portfolio in order of priority are:

  • To provide safety of the principal;
  • To maintain the necessary liquidity to match expected liabilities; and
  • To obtain a reasonable rate of return.

In making investments, the District will exercise the care, skill, prudence and diligence under the circumstances then prevailing that a prudent person acting in a like capacity and familiar with such matters would use to meet the goals of the investment program.

 

District funds are monies of the District, including operating funds.  "Operating funds" of the District are funds which are reasonably expected to be used during a current budget year or within fifteen months of receipt.  When investing operating funds, the investments must mature within three hundred and ninety-seven days or less.  When investing funds other than operating funds, the investments must mature according to the need for the funds.

 

The Board authorizes the Board Treasurer to invest funds in excess of current needs in the following investments.

 

  • Interest bearing savings, money market, and checking accounts at the District's authorized depositories;
  • Certificates of deposit at the District's authorized depositories.
  • Certificates of deposit and other evidences of deposit at federally insured Iowa depository institutions.
  • Qualified investment pool; and
  • Obligations of the United States government, its agencies and instrumentalities.

It is the responsibility of the Board Treasurer to oversee the investment portfolio in compliance with this policy and the law.

 

It shall be the responsibilities of the Board Treasurer to bring a contract with an outside person to invest District funds, to advise on investments, to direct investments, to act in a fiduciary capacity or to perform other services to the board for review and approval. The Board Treasurer shall also provide the Board with information about and verification of the outside person's fiduciary bond. Contracts with outside persons shall include a clause requiring the outside person to notify the District within thirty days of any material weakness in internal structure or regulatory orders or sanctions against the outside person regarding the services being provided to the District and to provide the documents necessary for the performance of the investment portion of the District audit. The compensation of the outside persons shall not be based on the performance of the investment portfolio.

 

The Board Treasurer shall be responsible for reporting to and reviewing with the Board at its regular meetings the investment portfolio's performance, transaction activity, and current investments including the percent of the investment portfolio by type of investment and by issuer and maturities. The report shall also include trend lines by month over the last year and year-to-year trend lines regarding the performance of the investment portfolio. It shall also be the responsibility of the Board Treasurer to obtain the information necessary to ensure that the investments and the outside persons doing business with the school district meet the requirements outlined in this policy.

 

It is the responsibility of the Superintendent to deliver a copy of this policy to the District's depositories, auditor, and outside persons doing investment business with the District.

 

It will also be the responsibility of the Superintendent, in conjunction with the Board Treasurer, to develop a system of investment practices and internal controls over the investment practices.  The investment practices shall be designed to prevent losses, to document the officers' and employees' responsibility for elements of the investment process and address the capability of the management.

 

 

Approved   February 8, 1999                                 

Reviewed   May 12, 2008

Revised June 10, 2015

704.2 GIFTS - GRANTS - BEQUESTS

The Board believes gifts, grants, and bequests to the District may be accepted when they will further the interests of the District.  The Board will have sole authority to determine whether the gift furthers the interests of the District.

 

Gifts, grants, and bequests are approved by the Board.  Once it has been approved by the Board, a Board Member or the Superintendent may accept the gift, grant, or bequest on behalf of the District.

 

Gifts, grants, and bequests once accepted on behalf of the District shall become the property of the District.  Gifts, grants, and bequests are administered in accordance with terms, if any, agreed to by the Board.

 

 

 

Approved February 8, 1999                                 

Revised    May 12, 2008

Revised June 10, 2015

704.3 STUDENT ACTIVITIES FUND

Revenue raised by students or from student activities is deposited and accounted for in the student activities fund.  This revenue is the property of and is under the financial control of the Board.  Students may use this revenue for purposes approved by the Superintendent.

 

Whether such revenue is collected from student contributions, club dues, or special activities or result from admissions to special events or from other fund-raising activities, all funds will be under the jurisdiction of the Board and under the specific control of the Superintendent.  They will be deposited in a designated depository and will be disbursed and accounted for in accordance with instructions issued by the Superintendent.

 

It is the responsibility of the Board Secretary to keep student activity accounts up-to-date and complete.

 

Any unencumbered class or activity account balances will automatically revert to the general fund of the school when a class graduates or an activity is discontinued.

 

 

Approved February 8, 1999                                 

Reviewed   May 12, 2008

Revised June 10, 2015

705 EXPENDITURES

705.1 PURCHASING - BIDDING

The Board supports economic development in Iowa.  Purchases by the District will be made in Iowa for Iowa goods and services from a locally-owned business located within the school district or from an Iowa-based company which offers these goods or services if the cost and other considerations are relatively equal and they meet the required specifications.

 

All Projects

 

It shall be the responsibility of the Superintendent to approve purchases, except those authorized by or requiring direct Board action.  The Superintendent shall have the authority to authorize purchases without competitive proposals for goods and services costing under $25,000 without prior board approval.  For all purchases for goods and services costing more than $25,000, the Superintendent shall seek, at minimum, competitive quotations, and shall submit all quotations to the Board for its review.

 

The Superintendent may coordinate and combine purchases with other governmental bodies to take advantage of volume price breaks. Joint purchases with other political subdivisions will be considered in the purchase of equipment, accessories or attachments with an estimated cost of $55,000 or more.

 

Public Improvement Projects

 

For goods and services utilized in public improvement projects, as defined under Iowa law, costing $55,000 or less, the Superintendent shall receive quotes of the goods and services to be purchased prior to approval by the Superintendent or the Board.

 

For goods and services utilized in public improvement projects, as defined under Iowa law, costing more than $55,000 and less than $135,000, the Superintendent shall receive competitive quotations of the goods and services to be purchased prior to approval by the Board.  The purchase will be made from the party submitting the lowest responsive, responsible quotation based upon total cost considerations including, but not limited to, the cost of the goods and services being purchased, availability of service and/or repair, delivery date, and other factors deemed relevant by the Board.

 

For goods and services utilized in public improvement projects, as defined under Iowa law, costing more than $135,000, the Superintendent shall receive competitive sealed bids of the goods and services to be purchased prior to approval of the Board.  The purchase will be made from the party submitting the lowest responsive, responsible bid based upon total cost considerations including, but not limited to, the cost of the goods and services being purchased, availability of service and/or repair, delivery date, and other factors deemed relevant by the Board.

 

The Board and the Superintendent shall have the right to reject any or all quotations or bids, or any part thereof, and to seek additional quotations or bids.  The Board will enter into such contract or contracts as the Board deems in the best interests of the District.

 

The procurement of all supplies, equipment, and services shall be initiated by the issuance of an official purchase order signed by the Superintendent or by an authorized staff member.  Only those supplies, equipment, and services procured by formal contract shall be exempt.

 

 

Approved February 8, 1999                                 

Reviewed     May 12, 2008

Revised June 10, 2015

705.1A PURCHASING – BIDDING FLOWCHART

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705.2 PAYMENT FOR GOODS AND SERVICES

The Board authorizes the issuance of payment of claims against the District for goods and services.  The Board will allow the payment after the goods and services have been received and accepted in compliance with Board policy and the claims audited by the Board.

 

Claims for payment of freight, athletic officials, express postage, printing, water, lights, telephone, rents, and payment of salaries pursuant to the terms of a written contract may be paid by the Board Secretary prior to formal audit and approval by the Board. In addition, the Board Secretary, upon approval of the Board President, may issue warrants for approved registrations, claims offering a discount for early payment, approved travel expenses, approved goods and services delivered C.O.D., and other verified bills filed with the Board Secretary when the Board is not in session prior to payment of these claims and prior to audit and approval by the Board. The Board Secretary shall examine the claims and verify bills.

 

The Board Secretary will determine to the Secretary's satisfaction that the claims presented to the Board are in order and are legitimate expenses of the District.  It is the responsibility of the Board Secretary to bring claims to the board for approval.  Thereafter, paid claims shall be entered on record in the regular minutes of the Board Secretary.

 

The Board President and Board Secretary may sign warrants by use of a signature plate or rubber stamp.  If the Board President is unavailable to personally sign warrants, the Vice President may sign warrants on behalf of the President.

 

Approved   February 8, 1999                                 

Reviewed   May 12, 2008

Revised June 10, 2015

 

706 FISCAL REPORTS

706.1 FINANCIAL REPORTS

The Board Secretary shall report to the Board each month the receipts, disbursements, and balances of the various funds. This report shall be in written form and sent to the Board with the agenda for the Board meeting.

 

Each month the schedule of bills allowed by the Board shall be published in a newspaper designated as a newspaper for official publication.  Annually, the total salaries paid to employees regularly employed by the District will also be published in a newspaper designated as a newspaper for official publication.

 

The Board shall cause to have published the proceedings of each regular or special meeting after the adjournment of such meetings. The Board Secretary shall furnish a copy of the proceedings within two (2) weeks following the adjournment of the meeting.

 

 

Approved February 8, 1999                                 

Reviewed   May 12, 2008

Revised June 10, 2015

 

706.2 AUDIT

To review the funds and accounts of the District, the Board will employ an auditor to perform an annual audit of the financial affairs of the District.  The Superintendent will use a request for proposal procedure in selecting an auditor.  The administration will cooperate with the auditors.  Such annual audit reports shall remain on permanent file in the District’s central office.

 

 

Approved February 8, 1999                                 

Reviewed    May 12, 2008

Revised June 10, 2015

707 CARE, MAINTENANCE AND DISPOSAL OF SCHOOL DISTRICT RECORDS

School district records are housed in the central administration office of the District.  It is the responsibility of the Superintendent to oversee the maintenance and accuracy of the records.  The following records are kept and preserved according to the schedule below:

 

  • Secretary's financial records -Permanently
  • Treasurer's financial records - Permanently
  • Minutes of the Board of Directors - Permanently
  • Annual audit reports - Permanently
  • Annual budget - Permanently
  • Permanent record of individual pupil - Permanently
  • Records of payment of judgments against the school district - 20 years
  • Bonds and bond coupons - 10 years
  • Written contracts - 10 years
  • Cancelled warrants, check stubs, bank statements, bills, invoices, and related records - 5 years
  • Recordings of closed meetings - 1 year
  • Program grants - As determined by the grant
  • Non-payroll personnel records - 7 years
  • Payroll records - 5 years

Employee records are housed in the central administration office of the District.  Employees records are maintained by the Superintendent, the building administrator, the employee's immediate supervisor, and the Board Secretary.

 

An inventory of the furniture, equipment, and other non-consumable items other than real property of the District is conducted annually under the supervision of the Superintendent.  This report is filed with the Board Secretary. A perpetual inventory shall be maintained on consumable property of the District.

 

The permanent and cumulative records of students currently enrolled in the District are housed in the central administration office of the attendance center where the student attends.  Permanent records must be housed in a fireproof vault.  The building administrator is responsible for keeping these records current.  Records of students who have graduated or are no longer enrolled in the District are housed in the high school.  These records will be maintained by the high school principal.

 

The Superintendent may electronically store and/or back-up or use any other reliable mass storage method to preserve District records and may destroy paper copies of the records if they are more than three years old.  

 

Approved February 8, 1999                                 

Reviewed   May 12, 2008

Revised June 10, 2015

708 INSURANCE PROGRAM

The Board will maintain a comprehensive insurance program to provide adequate coverage against major types of risk, loss, or damage, as well as legal liability.  The Board will purchase insurance for the replacement values, when possible, after reviewing the costs and availability of such insurance.  The comprehensive insurance program is reviewed once every three years. Insurance will only be purchased through legally licensed Iowa insurance agents.  

 

The District will assume the risk of property damage, legal liability, and dishonesty in cases in which the exposure is so small or dispersed that a loss would not significantly affect the operation of the education program or financial condition of the District.

 

Insurance of buildings, structures, or property in the open will not generally be purchased to cover loss exposures below $1,000 unless such insurance is required by statute or contract.

 

The Board may retain a private organization for fixed assets management services.

 

Administration of the insurance program, making recommendations for additional insurance coverage, placing the insurance coverage and loss prevention activities is the responsibility of the Business Manager.  The Business Manager is responsible for maintaining the fixed assets management system, processing claims, and maintaining loss records.

 

 

 

Approved February 8, 1999                                 

Reviewed    May 12, 2008

Revised June 10, 2015

709 SCHOOL FOOD SERVICES

709.1 SCHOOL FOOD SERVICE PROGRAM

The District will operate a school lunch and breakfast program in each attendance center.  The school food service program will include hot lunches through participation in the National School Lunch Program and supplementary foods for students during the school day.  Students may bring their lunches from home and purchase milk or juice and other incidental items.

 

School food service facilities are provided to serve students and employees when school is in session and during school-related activities.  They may also be used under the supervision of the Building Principal or Food Service Supervisor for food service to employee groups, parent-teacher meetings, civic organizations meeting for the purpose of better understanding the schools, and senior citizens in accordance with Board policy.

 

The school food service program is operated on a non-profit basis.  The revenues of the school food service program will be used only for paying the regular operating costs of the school food service program.  Supplies of the school food service program will only be used for the school food service program.

 

The Board will set, and periodically review, the prices for school lunches, breakfasts, and special milk programs.  It is the responsibility of the Superintendent to make a recommendation regarding the prices of school lunches, breakfasts, and milk. Employees, students, and others will be required to purchase tickets to pay for meals consumed.

 

It is the responsibility of the Food Service Supervisor to administer the program and to cooperate with the Superintendent and head cook for the proper functioning of the school food service program.

 

 

Approved February 8, 1999                                 

Reviewed   May 12, 2008

Revised June 10, 2015

709.2 FREE OR REDUCED COST MEALS ELIGIBILITY

Students enrolled and attending school in the District, who are unable to afford the special milk program, the cost or a portion of the cost of a school lunch, breakfast, and supplemental foods, will be provided the school food program services at no cost or at a reduced cost.

 

It is the responsibility of the Building Principal to determine if a student qualifies for free or reduced cost school food services.  Students, whom the Principal believes are in need of proper nourishment will not be denied school food program services simply because the necessary paperwork has not been completed.

 

 

 

Approved February 8, 1999                                 

Reviewed    May 12, 2008

Revised June 10, 2015

710 STUDENT SCHOOL TRANSPORTATION ELIGIBILITY

710.1 STUDENT SCHOOL TRANSPORTATION ELIGIBILITY

Elementary and middle school students living more than two miles from their designated school attendance centers and high school students living more than three miles from their designated attendance centers are entitled to  transportation to and from their attendance center at the expense of the District.

 

Transportation of students who require special education services will generally be provided as for other students, when appropriate.  Specialized transportation of a student to and from a special education instructional service is a function of that service and, therefore, an appropriate expenditure of special education instructional funds generated through the weighted funds or IDEA federal funds designated for special education purposes.

 

Transportation of a student to and from a special education support service is a function of that service, and shall be specified in the individualized education program (IEP) or the individualized family service plan (IFSP).  When the IEP team determines that unique transportation arrangements are required and the arrangements are specified in the IEP or IFSP, the District will provide one or more of the following transportation arrangements for instructional services and the AEA for support services:

  • Transportation from the student's residence to the location of the special education and back to the student's residence or child care placement for students below the age of six.
  • Special assistance or adaptations in getting the student to and from and on and off the vehicle, en route to and from the special education location.
  • Reimbursement of the actual costs of transportation when by mutual agreement the parents provide transportation for the student to and from the special education.

The District is not required to provide reimbursement to parents who elect to provide transportation in lieu of agency-provided transportation.

 

A student may be required, at the Board's discretion, to meet a school vehicle without reimbursement up to three-fourths of a mile.  The Board may require the parent to transport their children up to two miles to connect with school bus vehicles at the expense of the District when conditions deem it advisable.  It is within the discretion of the Board to determine such conditions.  Parents of students who live where transportation by bus is impracticable or unavailable may be required to furnish transportation to and from the designated attendance center at the expense of the District.  Parents, who transport their children at the expense of the District, are reimbursed at the rate per mile set by law.

 

Transportation arrangements made by agreement with a neighboring school district will follow the terms of the agreement.  Students who choose to attend a school in a school district other than their resident school district will provide transportation to and from the school at their own expense.

 

 

 

Approved February 8, 1999                                 

Reviewed   May 12, 2008

Revised June 10, 2015

710.2 USE OF VIDEO CAMERAS ON SCHOOL PREMISES AND SCHOOL TRANSPORTATION

The Board supports the use of video cameras on school premises and school transportation as a means to monitor and maintain a safe environment for students and employees.  The video cameras may be used on District premises, including inside and/or outside school buildings; may be operated during school hours and/or during non-school hours; and may be operated on District vehicles used for transportation to and from school and District activities.  Video recordings of student and/or employee activity on District premises and/or while District transportation may be used as evidence in a student and/or employee disciplinary proceeding.

 

Student Records

A video recording of student activity on District premises and/or while using District transportation may be a student record subject to Board policy and administrative regulations regarding confidential student records.  Only those persons with a legitimate educational purpose may view a video recording of a student on District premises and/or using District transportation.  In most instances, those individuals with a legitimate educational purpose may be the Superintendent, Building Principal, Transportation Director, bus driver and special education staffing team.  A video recording made during a District-sponsored trip, such as an athletic event, may also be accessible to the sponsor or coach of the activity.  If the content of the video recording becomes the subject of a student disciplinary proceeding, it will be treated like other evidence in the proceeding.

 

Employee Records

A video recording of an employee’s activity on District premises and/or while using District transportation may be an employee record subject to Board policy and administrative regulations regarding confidential employee records.  Only those persons with a legitimate disciplinary and/or investigatory purpose may view a video recording of an employee on District premises and/or using District transportation.  In most instances, those individuals with a legitimate disciplinary and/or investigatory purpose may be the Superintendent and any other person who supervises the employee and/or is involved in investigating and/or evaluating the employee’s performance and/or conduct.

 

 

Notice

 

The District will annually provide the following notice to students and parents:

 

  The Sigourney Community School District Board of Directors has authorized the use of video cameras on District premises and District transportation.  The video cameras will be used to monitor and record student behavior to maintain order on District premises and District transportation and to promote and maintain a safe environment.  Students and parents are hereby notified that the content of the video recordings may be used in a student disciplinary investigation and/or proceeding.  The content of the video recordings may be confidential student records and may be retained with other student records.  Video recordings may be retained if necessary for use in a student disciplinary investigation and/or proceeding or other matter as determined necessary by the administration.  Parents may request to view video recordings of their child if the video recordings are used in a disciplinary proceeding involving their child.

 

The District will annually provide the following notice to employees:

 

The Sigourney Community School District Board of Directors has authorized the use of video cameras on District premises and District transportation. The video cameras will be used to maintain order on District premises and District transportation and to promote and maintain a safe environment. Employees are hereby notified that the content of the video recordings may be used in an employee disciplinary investigation and/or proceeding. The content of the video recordings may be confidential employee records and may be retained with other employment records. Video recordings may be retained if necessary for use in an employee disciplinary investigation and/or proceeding or other matter as determined necessary by the administration.  Employees may request to view video recordings involving them if the video recordings are used in an employee disciplinary investigation and/or proceeding involving them.

 

The following notice will also be placed on all District premises and/or District buildings equipped with a video camera:

 

        This area and/or building is equipped with a video monitoring system.

 

The following notice will be placed on all District transportation equipped with a video camera:

 

        This vehicle and/or bus is equipped with a video monitoring system.

 

Review of Video Recordings

 

The District will review video recordings randomly or when necessary as a result of an incident reported by a District employee or student.  Video recordings may be recirculated for erasure after approximately thirty (30) days.

 

Viewing of video recordings is limited to the individuals having a legitimate educational purpose and/or a disciplinary and/or investigatory purpose.  A written log will be kept of those individuals viewing the video recordings stating the time, name of individual viewing, and the date the video recording was viewed.

 

Video Monitoring System

Video cameras will be used as follows:

 

        Used on some District premises;

Used at all District buildings, at a select number of locations within each building;

Used on all District buses; and

Used on some District transportation, not including school buses.

 

The determination of how video cameras will be used and the location of the video equipment will be made by the Superintendent in consultation with the Building Principals and Transportation Director.

 

Student and Employee Conduct

 

Students and employees are prohibited from tampering with the video cameras at any location.  Students and employees found in violation of this policy will be disciplined in accordance with all applicable District disciplinary policies and rules and will reimburse the District for any repairs or replacement necessary as a result of the tampering.

 

Approved February 8, 1999                                  

Reviewed May 12, 2008

Revised June 10, 2015

 

710.3 STUDENT TRANSPORTATION FOR EXTRACURRICULAR ACTIVITIES

The Board, in its discretion, may provide District transportation for extracurricular activities including, but not limited to, transporting student participants and other students to and from extracurricular events.

 

Students participating in extracurricular events, other than those held at District facilities, may be transported to the extracurricular event by school district transportation vehicles or by another means approved by the Superintendent.  Students attending extracurricular events, other than those held at the District’s facilities, may be transported to the extracurricular event by District transportation vehicles. 

 

Students, who are provided transportation in District transportation vehicles for extracurricular events, will ride both to and from the event in the school vehicle unless arrangements have been made with the Building Principal prior to the event.  A student's parent may personally appear and request to transport the student home from a school-sponsored event in which the student traveled to the event on a school district transportation vehicle.

 

It is the responsibility of the Superintendent to make a recommendation to the Board annually as to whether the District will provide the transportation authorized in this policy.  In making the recommendation to the Board, the Superintendent will consider the financial condition of the District, the number of students who would qualify for such transportation, and other factors the Board or Superintendent deem relevant.

 

 

Approved February 8, 1999                                 

Reviewed   May 12, 2008

Revised June 10, 2015

710.4 SUMMER SCHOOL PROGRAM TRANSPORTATION SERVICE

 

The District may use District vehicles for transportation to and from summer extracurricular activities.  The Superintendent will make a recommendation to the Board annually regarding their use.

 

Transportation to and from the student's attendance center for summer school instructional programs is within the discretion of the Board.  It is the responsibility of the Superintendent to make a recommendation regarding transportation of students in summer school instructional programs at the expense of the District.  In making the recommendation to the Board, the Superintendent will consider the financial condition of the District, the number of students involved in summer school programs, and other factors deemed relevant by the Board or the Superintendent.

 

 

 

Approved February 8, 1999                                 

Reviewed   May 12, 2008

Revised June 10, 2015

710.5 TRANSPORTATION OF NON-RESIDENT AND NON-PUBLIC SCHOOL STUDENTS

The Board has sole discretion to determine the method to be utilized for transporting non-resident and non-public students.  Non-resident students paying tuition may be, and resident students attending a nonpublic school accredited by the State Department of Education will be, transported on an established public school vehicle route as long as such transportation does not interfere with resident public students' transportation.  Non-resident and non-public school students will obtain the permission of the Superintendent prior to being transported by the District.

 

Parents of resident students who provide transportation for their children attending a non-public school accredited by the Iowa Department of Education will be reimbursed at the established state rate.  This reimbursement will be paid only if the District receives the funds from the state.  If less than the amount of funds necessary to fully reimburse parents of the non-public students is received by the school district, the funds will be prorated.

 

The charge to the non-resident students is determined based on the students' pro rata share of the actual costs for transportation.  The parents of these students are billed for the student's share of the actual costs of transportation.  The billing is according to the schedule developed by the Superintendent.  It is the responsibility of the Superintendent to determine the amount to be charged and report it to the Board Secretary for billing.

 

Continued transportation of non-resident and non-public school students on a public school vehicle route will be subject to resident public school students' transportation needs.  The Superintendent will make a recommendation annually to the Board regarding the method to be used.  In making a recommendation to the Board, the Superintendent will consider the number of students to be transported, the capacity of the school vehicles, the financial condition of the District and other factors deemed relevant by the Board or the Superintendent.

 

Non-resident and non-public school students are subject to the same conduct regulations as resident public students as prescribed by Board policy, and to other policies, rules, or regulations developed by the District regarding transportation of students by the District.

 

 

Approved   February 8, 1999                                

Reviewed   May 12, 2008

Revised June 10, 2015

710.6 TRANSPORTATION OF NONSCHOOL GROUPS

Only in unusual circumstances will the Board make District transportation vehicles available to local non-profit entities which promote cultural, educational, civic, community, or recreational activities for transporting to and from non-school-sponsored activities within the state and in no event will such transportation be made available if it would interfere with or disrupt the education program of the District and does not interfere with or delay the transportation of students.

 

In the rare event the District transportation vehicles are made available to local non-profit entities, the entity must pay the cost of using the District vehicles as per the current fee schedule.  Prior to making the District transportation vehicle available to a local non-profit entity, the school bus signs shall be covered and the flashing warning lamps and the stop arm made inoperable.

 

Any use of District vehicles by non-school groups which may be approved by the Board shall be subject to the following guidelines:

  1. Requests must be made a minimum of one week in advance.  If the request interferes or conflicts with District use of the vehicle, the request will be denied. The final decision of whether a request will be granted is within the discretion of the Superintendent.
  2. Requests must be made by recognized youth organizations and/or groups or organizations sponsoring projects in the interest of the local community, state or national benefit or welfare.
  3. The rental period will be negotiated directly with the Superintendent.
  4. Adult chaperones may be required to accompany the bus driver and riders.
  5. All requests will be charged bus and driver fees.
  6. Alcoholic beverages and tobacco products are prohibited on District vehicles.
  7. Whenever damage caused by vandalism or carelessness results, the group shall reimburse the District for cost of repairs and may be denied further use of District vehicles.

 

 

Approved February 8, 1999                                 

Reviewed   May 12, 2008

Revised June 10, 2015

710.6A AGREEMENT FOR USE OF SCHOOL BUSES

Date of Request: _____________                               Date Bus Needed: _______________

 

 

 

Bus Request: ________________________        Time Needed: __________________       

 

Group Requesting: _________________________________________

 

 

 

The use of the buses of the District shall be in accordance with the following rules and regulations:

 

1.       Use of the buses fees shall be assessed based upon the actual state transportation report cost per mile.

 

2.       Driver fees shall be assessed based upon staff employees necessary and available, and at the actual driver contract cost per hour.

 

3.       Requests must be made a minimum of one week in advance.  If the request interferes or conflicts with District use of the vehicle, the request will be denied. The final decision of whether a request will be granted is within the discretion of the administration.

 

4.       Requests must be made by recognized youth organizations and/or groups or organizations sponsoring projects in the interest of the local community, state or national benefit or welfare.

 

5.       The rental period will be negotiated directly with the administration.

 

6.       Adult chaperones may be required to accompany the bus driver and riders.

 

7.       All requests will be charged bus and driver fees.

 

8.       Alcoholic beverages and tobacco products are prohibited on District vehicles.

 

9.       Whenever damage caused by vandalism or carelessness results, the group shall reimburse the District for cost of repairs and may be denied further use of District vehicles

 

10.     Requests must be made a minimum of one week in advance.

 

11.     The person signing this agreement shall be financially responsible for all costs accrued.

 

 

 

(_____ Total Miles Traveled X _____ Cost per Mile) + (_____ Total Hours Traveled X _____ Hourly Cost of Driver) = _____ Total Bus Charge

 

_________________________         ___________________________

Superintendent or Designee                          Group Representative

 

 

 

 

Approved June 10, 2015

 

 

 

 

 

 

 

 

 

 

710.7 SCHOOL BUS SAFETY INSTRUCTION

The District will conduct school bus safe riding practices instruction and emergency safety drills twice a year for students who utilize District transportation.  Each District bus vehicle will have, in addition to the regular emergency safety drills, a plan for helping those students who require special assistance to safety during an emergency. This will include, but not be limited to, students with disabilities.  District vehicle drivers are required to attend each safety drill.  Employees are responsible for instructing the proper techniques to be followed during an emergency, as well as safe riding practices.

 

All District personnel and designees must wear seat belts while operating District and private vehicles for District functions. All District personnel must use the tire 

 

Approved February 8, 1999                                 

Reviewed May 12, 2008

Revised June 10, 2015

710.8 TRANSPORTATION IN INCLEMENT WEATHER

District buses will not operate when weather conditions due to fog, rain, snow, ice or other natural elements make it unsafe to do so. Because weather conditions  may vary throughout the District and may change quickly, the best judgment possible will be used with the information available.

 

The final judgment as to when conditions are unsafe to operate will be made by the Superintendent or the Superintendent’s designee. The Superintendent may be assisted by actual “on location” decisions and reports of the drivers.

 

Several drivers each year will be specially designated to report weather and road conditions by bus radio when requested to do so.  Other employees and students will be notified by commercial radio when school is cancelled or temporarily delayed. When school is cancelled because of weather anywhere in the District, all schools will be closed.

 

When weather conditions deteriorate during the day after school has begun, cancellation notices will be announced by commercial radio, local television stations, and school alerts. Students will be returned to their regular drop-off sites unless weather conditions prevent it. In that case, students will be kept at or returned to school until they are picked up by the parents.

 

When, in the judgment of the driver, weather conditions are so poor as to present a hazard when loading or unloading students, the driver will radio the Superintendent or the Superintendent’s designee for instructions.  If radio contact is not possible, the driver will proceed to the next stop which does not present a hazard and make telephone contact personally, with the assistance of a student rider, monitor or other person.

 

 

Approved: May 12, 2008                                           

Reviewed May 12, 2008

Revised   June 10, 2015